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Status:
Point in time view as at 01/01/2015. This version of this provision is not valid for this point in time.

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Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 1.

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Valid from 01/04/2015
1The taxS
This section has no associated Explanatory Notes
(1)A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act.
(2)The Tax Authority is to be responsible for the collection and management of the tax.
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